When the ancient Polynesians invented surfing, they often used a paddle to help them navigate. Fast-forward a few millennia, and Stand-Up Paddleboarding, or SUP, finds itself trendy again. Part of its increasing popularity is that standing upright allows surfers to spot waves more easily and thus catch more of them, multiplying the fun factor. Paddling back to the wave becomes less of a strain as well. The ability to cruise along on flat inland water, surveying the sights, is another advantage. Finally, its a good core workout. If youre sold on the idea, schedule an intro SUP lesson, free with board and paddle rental, and you may find yourself riding the waves like a Polynesian king.More

Many of us remember coming home from our elementary schools with freshly glazed pinchpots, cups, or whatever else our young imaginations could conjure up. Saturday mornings at the Randall Museum can bring that memory back, or create a new one for the youngsters. Ceramics make great gifts — especially on Mothers' and Fathers' Day. Hop on board for the Randall's once-weekly class, and for $6 and two weeks to have your work fired and glazed, you'll have all the materials you need.More

Thursday, May 26, 2011

As if raids from gun-toting Drug Enforcement Agency agents weren't enough to make stoners paranoid, California's medical marijuana clubs can also be shut down real fast by the IRS.

That's because the Internal Revenue Service has declared that California's legal medical cannabis collectives can not deduct the price of marijuana from their federal taxes; that's unlike every other merchant in the country -- deductions for goods sold is the only way to do business.

"While unfair to these small business owners, the tax code also punishes the patients who rely on them for safe and reliable access to medical marijuana prescribed by a doctor," Stark says.

Dispensaries like Fairfax-based Marin Alliance

for Medical Marijuana, certainly aren't complaining. The IRS is currently asking the Alliance for $1.4 million in

back taxes. "This is a very significant thing," MAMM cofounder Lynette

Shaw told SF Weekly.

What's even more significant is that Stark's cosponsor is a Republican -- and that alone makes it a good day for the politics of pot.

Since its passage in 1986, Section 280E of the IRS code has prohibited individuals from deducting "sales of illegal drugs" on their personal or business income tax forms. This law was originally passed to punish cocaine dealers, who, by the way, tend to drive much nicer cars than most pot growers.

Stark's bill, cosponsored by Rep. Dana Rohrabacher, (R-Huntington Beach), dubbed "The Small Business Equity Tax of 2011," is two pages long, detailing an exception to the current tax code. This exception allows "amounts paid or incurred in connection with the trade or business consisting of sales marijuana ... intended for patients for medical purposes pursuant to the laws of a state" to be deducted from taxes.

Pot clubs have found ways of getting around 280E, thanks to San Francisco cannabis activist Michael Aldrich, the former director of a dispensary called CHAMP, which closed in 2002.

In 2005, the IRS asked CHAMP for "everything we made, plus 10 percent," Aldrich told SF Weekly. In the ensuing court case, CHAMP successfully argued that a dispensary could deduct everything but its marijuana dispensing operation, meaning that rent on space, electricity, and staff salaries used on social services, including massages or therapy, was deductible. Only the "bud-tending" counter was not.

"That's what saved [dispensaries'] butts," Aldrich said.

That said, every dispensary in California -- and Colorado, and Michigan, Maine, and you get the idea -- would like to be treated like every other money-making business. "A level playing field would be wonderful," said Cathy Smith, one of the cofounders of HopeNet on Ninth Street. "Everyone else gets to take out deductions. [If the bill passes], I'll go out and celebrate."

About The Author

Bio:
Chris Roberts has spent most of his adult life working in San Francisco news media, which is to say he's still a teenager in Middle American years. He has covered marijuana, drug policy, and politics for SF Weekly since 2009.

Like us on Facebook

Slideshows

Sub Pop recording artists 'clipping.' brought their brand of noise-driven experimental hip hop to the closing night of 2016's San Francisco Electronic Music Fest this past Sunday. The packed Brava Theater hosted an initially seated crowd that ended the night jumping and dancing against the front of the stage. The trio performed a set focused on their recently released Sci-Fi Horror concept album, 'Splendor & Misery', then delved into their dancier and more aggressive back catalogue, and recent single 'Wriggle'.
Opening performances included local experimental electronic duo 'Tujurikkuja' and computer music artist 'Madalyn Merkey.'"